Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Classification - CBE&C is an apex authority implementing customs laws in this country and, therefore, the clarification issued by such an authority needs to be given due consideration - same cannot be brushed aside merely on the basis of a certificate issued by a foreign authority - AT
Classification - CBE&C is an apex authority implementing customs laws in this country and, therefore, the clarification issued by such an authority needs to be given due consideration - same cannot be brushed aside merely on the basis of a certificate issued by a foreign authority - AT
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